Accounting Research Journal
Issue(s) available: 64 – From Volume: 18 Issue: 1, to Volume: 36 Issue: 2/3
Busy CEOs and audit fees: evidence from Indonesia
Iman Harymawan, Fiona Vista Putri, Melinda Cahyaning Ratri, Mohammad NasihA company needs to use auditing procedures to ensure the reliability of financial statements while also providing transparency to stakeholders. The extent of risk associated with…
Related party transactions, ownership structures and cost of debt: evidence from GCC listed firms
Baban Eulaiwi, Al-Hadi Ahmed Al-Hadi, Lien Duong, Brian Perrin, Grantley TaylorThis study aims to investigate the relation between firms’ use of related party transactions (RPTs) and cost of debt (COD) in Gulf Cooperation Council (GCC) countries.
The impact of CEO age on a firm’s choice of global reporting initiative: moderating role of board social capital
Muhammad Jameel Hussain, Gaoliang Tian, Umair Bin Yousaf, Junyan LiThis study aims to explore the impact of the chief executive officer’s (CEO) age on adopting global reporting initiative (GRI) framework for corporate social responsibility (CSR…
Islamic banks’ Sharia compliance disclosure: an international evidence
Abdelhafid Benamraoui, Tantawy Moussa, Mostafa Hussien AlsohagyThis paper aims to investigate the disparity and compliance of information disclosures in Islamic banks (IBs). Specifically, the research examines IBs’ compliance with Sharia…
Has increased prominence of translation results changed net investment hedging practice?
Beverly Marshall, Han JinThe purpose of this paper is to examine the impact of greater reporting prominence of translation results following Accounting Standard Update (ASU) 2011-05 on net investment (NI…
Integrating technology acceptance model with diffusion of innovation theory: an empirical investigation of the usage behaviour of XBRL-based Malaysia business reporting system
Roslee Uyob, Ku Maisurah Ku Bahador, Ram Al Jaffri SaadThis study aims to investigate the usage behaviour associated with adopting the extensible business reporting language-based Malaysia business reporting system (MBRS). An extended…
Do founder CEOs and overconfidence affect firm risk?
Paulina Sutrisno, Sidharta Utama, Ancella Anitawati Hermawan, Eliza FatimaIn the context of a two-tier governance system, this study aims to investigate whether CEO overconfidence affects firm risk. In addition, this study examines the moderating role…
Does auditor ethnicity matter in determining audit fees? Some empirical evidence from Indonesia
Suham Cahyono, Iman Harymawan, Damara Ardelia Kusuma Wardani, Khairul Anuar KamarudinThis study aims to investigate the presence of the audit partner ethnicity on audit fees within the Indonesian context.
Financial statement fraud litigation, material weaknesses, and board characteristics
David Manry, Hua-Wei Huang, Yun-Chia YanThe purpose of this study is to investigate whether the likelihood that a firm will face financial statement fraud litigation is affected by the disclosure of internal control…
Decrypting crypto: implications of potential financial accounting treatments of cryptocurrency
Benjamin HubbardThe purpose of this paper is to examine potential financial accounting treatments for cryptocurrencies, including the current guidance, and compare the benefits and shortcomings…
ISSN:
1030-9616Online date, start – end:
2005Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Reza Monem
Further Information
